Michigan (MI) · Requirement Summary
Michigan charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Michigan (MI).
| Filing Authority | Michigan Attorney General — Charitable Trust Section |
|---|---|
| Filing Method | • Email (preferred), efile, fax, or mail for renewals • Efile uses AG-linked efile system; third-party efile.form990.org referenced for returns |
| Filing Calendar & Triggers | • Renewal due at least 30 days before expiration • Expiration is 1 year 7 months after close of fiscal year reported |
| Filing Due Date | Submit renewal ≥30 days before solicitation registration expiration date (expiration = FYE + 7 months). |
| Renewal Detail | • CTS-02 Renewal Solicitation Form + IRS return copy (exclude Schedule B) • Resident agent with MI street address required; no fee |
| Extensions Calendar | • Request extension before registration expires; adds 5 months • Can request via checkbox on CTS-02 or by email/letter |
| Exemptions | • Volunteer-only + < $25,000 contributions (and other statutory exemptions) • Use CTS-03 for exemption |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | Yes |
| Enforcement Posture | Moderate |
| Recovery Method | • If expired: file CTS-02 renewal + updated governing/IRS docs • If audit/review pending: request extension or conditional registration/waiver per Attachment B |
| Required Documents | • CTS-02 • Copy of IRS 990/990-EZ/990-PF/990-N (Schedule B excluded) • List of officers/directors (or in IRS return); resident agent info • Audited/reviewed financials if thresholds met; contracts with professional fundraisers |
| Financial Audit/Review Thresholds | If total contributions (per CTS-02 Attachment B) >$300,000: review or audit required; ≥$550,000: audit required. |
| Schedule B Reaction Rule (Donor Names) | Remove |
| Signature Requirements | Certification by authorized representative; signature on CTS-02 (scanned/e-sign OK for email). |
| High-Risk Traps / Enforcement Notes | • Registration valid while renewal is pending unless notified otherwise • Resident agent with MI street address is mandatory • Use extension/conditional registration if audit not complete |
Want a quick read on exposure?
Request a complimentary 5-state spot check and we’ll send a short Compliance Exposure Summary.
info@compliance-express.com
We do not provide legal or tax advice. This content is informational and operational in nature.